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v3.24.3

Consolidated Statements of Cash Flows - MXN ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Operating activities: |  |  |
Net income for the year | $ 4,274,113 | $ 7,861,059 | $ 9,445,867
Adjustments for: |  |  |
Depreciation and amortization | 1,035,244 | 1,116,872 | 1,175,108
Employee benefits | 16,116 | 6,532 | 979
Interest income from investing activities | (931,866) | (445,879) | (65,948)
(Gain) Loss in financial instruments | (64,436) | 778,649 | 0
Interest expense from financing activities | 153,729 | 56,352 | 87,445
Income tax | 1,739,998 | 3,299,522 | 4,389,769
Total Adjustments | 6,222,898 | 12,673,107 | 15,033,220
Changes in operating assets and liabilities: |  |  |
Decrease (Increase) in Trade receivables | 653,286 | (440,424) | (1,807,289)
Decrease (Increase) in Related parties’ receivables | (68,247) | (69,476) | (78,941)
Decrease (Increase) in Inventory | 1,608,776 | (1,541,781) | (2,715,001)
(Increase) in other receivables, recoverable taxes and prepaid expenses | (74,814) | (204,519) | (31,192)
(Decrease) Increase in Accounts payable trade | (2,187,193) | 2,375,610 | 836,406
Increase (Decrease) in Related parties’ payables | 62,799 | (8,453) | (38,598)
Increase (Decrease) in Accounts payable other and accrued liabilities and taxes other than income taxes | (1,954,210) | (3,834,758) | (2,811,273)
Net cash flows provided by operating activities | 4,263,295 | 8,949,306 | 8,387,332
Investing activities: |  |  |
Acquisition of property, plant and equipment | (2,492,673) | (1,696,485) | (1,066,422)
Decrease (increase) in other non-current assets | 301,913 | (32,758) | (9,199)
Acquisition of other equity instruments | (88,642) | (2,075,872) | 0
Gain (Loss) on financial instruments | 64,436 | (778,649) | 0
Interest income collected | 931,866 | 445,879 | 65,948
Net cash flows (used) by investing activities | (1,283,100) | (4,137,885) | (1,009,673)
Financing activities: |  |  |
Loan from related parties | 0 | 2,381,464 | 0
Repurchase and placement of own capital stocks, net | (89,041) | (90,129) | (74,497)
Interest expense | (153,729) | (56,352) | (87,445)
Net cash flows used (provided) in financing activities | (242,770) | 2,234,983 | (161,942)
Increase in cash and cash equivalents | 2,737,425 | 7,046,404 | 7,215,717
Cash and cash equivalents at beginning of year | 21,546,386 | 15,130,192 | 7,727,698
Effects of exchange rate changes on the balance of cash and cash equivalents held in foreign currencies | (699,476) | (630,210) | 186,777
Cash and cash equivalents at end of year | $ 23,584,335 | $ 21,546,386 | $ 15,130,192

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Balance Type: | credit
Period Type: | duration

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- Definition Adjustments for decrease (increase) in due from related parts receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables
Namespace Prefix: | simecb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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- Definition The amount of increase (decrease) in accounts payable other and accrued liabilities and taxes other than income taxes. + References No definition available. + Details
Name: | simecb_AdjustmentsForIncreaseDecreaseInAccountsPayableOtherAndAccruedLiabilitiesAndTaxesOtherThanIncomeTaxes
Namespace Prefix: | simecb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for increase (decrease) in due to related parties payable to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable
Namespace Prefix: | simecb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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- References No definition available. + Details
Name: | simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract
Namespace Prefix: | simecb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

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- Definition Decrease (increase) in other non-current assets. + References No definition available. + Details
Name: | simecb_DecreaseIncreaseInOtherNoncurrentAssets
Namespace Prefix: | simecb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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- Definition The amount of gain (loss) on financial instruments. + References No definition available. + Details
Name: | simecb_GainLossOnFinancialInstruments
Namespace Prefix: | simecb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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- Definition The cash outflow of repurchase and placement of own capital stocks, net. + References No definition available. + Details
Name: | simecb_RepurchaseAndPlacementOfOwnCapitalStocksNet
Namespace Prefix: | simecb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration